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HANDBOOK CANADIAN INSTITUTE CHARTERED ACCOUNTANTS [7 records]
Record 1 - internal organization data 2008-06-12
Record 1, English
Record 1, Subject field(s)
- Accounting
- Occupation Names (General)
Record 1, Main entry term, English
- reporting accountant
1, record 1, English, reporting%20accountant
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
This revised CICA [Canadian Institute of Chartered Accountants] Handbook Section applies to engagements in which a reporting accountant... provides a written report or oral advice on the application of accounting principles to a specific transaction or the type of opinion that may be rendered on an entity's financial statements. 2, record 1, English, - reporting%20accountant
Record 1, French
Record 1, Domaine(s)
- Comptabilité
- Désignations des emplois (Généralités)
Record 1, Main entry term, French
- comptable consulté
1, record 1, French, comptable%20consult%C3%A9
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- professionnel comptable consulté 1, record 1, French, professionnel%20comptable%20consult%C3%A9
correct, masculine noun
- expert-comptable consulté 1, record 1, French, expert%2Dcomptable%20consult%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Professionnel comptable qui donne un avis sur l'application des principes comptables et, parfois, sur le type d'assurance qu'il conviendrait de fournir dans un ensemble spécifique de circonstances ou dans le cadre d'une opération particulière effectuée ou envisagée par une entité dont il n'est pas le professionnel comptable attitré. 1, record 1, French, - comptable%20consult%C3%A9
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2003-06-25
Record 2, English
Record 2, Subject field(s)
- Titles of Monographs
- Accounting
Record 2, Main entry term, English
- Handbook of the Canadian Institute of Chartered Accountants
1, record 2, English, Handbook%20of%20the%20Canadian%20Institute%20of%20Chartered%20Accountants
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- CICA Handbook 2, record 2, English, CICA%20Handbook
correct
Record 2, French
Record 2, Domaine(s)
- Titres de monographies
- Comptabilité
Record 2, Main entry term, French
- Manuel de l'Institut Canadien des Comptables Agréés
1, record 2, French, Manuel%20de%20l%27Institut%20Canadien%20des%20Comptables%20Agr%C3%A9%C3%A9s
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- Manuel de l'ICCA 2, record 2, French, Manuel%20de%20l%27ICCA
correct, masculine noun
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 1999-09-23
Record 3, English
Record 3, Subject field(s)
- Auditing (Accounting)
Record 3, Main entry term, English
- appropriately low level 1, record 3, English, appropriately%20low%20level
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
...the risk of not detecting a material misstatement arising from environmental matters to an appropriately low level for certain assertions related to liabilities, contingencies, assets and commitments. 2, record 3, English, - appropriately%20low%20level
Record number: 3, Textual support number: 2 CONT
"the risk of not detecting a material misstatement in the financial statements is reduced to an appropriately low level". 3, record 3, English, - appropriately%20low%20level
Record number: 3, Textual support number: 1 OBS
Source(s) : CICA [Canadian Institute of Chartered Accountants] Handbook, August-22, p. 1. 3, record 3, English, - appropriately%20low%20level
Record 3, French
Record 3, Domaine(s)
- Vérification (Comptabilité)
Record 3, Main entry term, French
- niveau suffisamment faible
1, record 3, French, niveau%20suffisamment%20faible
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
...ramener à un niveau suffisamment faible le risque de non-détection d'une inexactitude importante résultant d'éléments environnementaux pour certaines assertions relatives aux passifs, aux éventualités et aux engagements. 2, record 3, French, - niveau%20suffisamment%20faible
Record number: 3, Textual support number: 2 CONT
«le risque de ne pas déceler une inexactitude importante dans les états financiers soit ramené à un niveau suffisamment faible». 3, record 3, French, - niveau%20suffisamment%20faible
Record number: 3, Textual support number: 1 OBS
Source(s) : Note d'orientation sur la vérification des états financiers sur lesquels des éléments environnementaux ont une incidence. 2, record 3, French, - niveau%20suffisamment%20faible
Record number: 3, Textual support number: 2 OBS
Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], novembre 22, p. 2. 3, record 3, French, - niveau%20suffisamment%20faible
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 1998-05-27
Record 4, English
Record 4, Subject field(s)
- Systems Analysis (Information Processing)
- IT Security
Record 4, Main entry term, English
- systems failure 1, record 4, English, systems%20failure
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 OBS
Source(s) : CICA [Canadian Institute of Chartered Accountants] Handbook, AuG-22. 1, record 4, English, - systems%20failure
Record 4, French
Record 4, Domaine(s)
- Analyse des systèmes informatiques
- Sécurité des TI
Record 4, Main entry term, French
- défaillance des systèmes
1, record 4, French, d%C3%A9faillance%20des%20syst%C3%A8mes
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Problème de l'an 2000. 1, record 4, French, - d%C3%A9faillance%20des%20syst%C3%A8mes
Record number: 4, Textual support number: 2 OBS
Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], NOV-22. 1, record 4, French, - d%C3%A9faillance%20des%20syst%C3%A8mes
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 1998-05-27
Record 5, English
Record 5, Subject field(s)
- Auditing (Accounting)
Record 5, Main entry term, English
- framework for the communication of matters 1, record 5, English, framework%20for%20the%20communication%20of%20matters
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 OBS
Source : CICA [Canadian Institute of Chartered Accountants] Handbook. 1, record 5, English, - framework%20for%20the%20communication%20of%20matters
Record 5, French
Record 5, Domaine(s)
- Vérification (Comptabilité)
Record 5, Main entry term, French
- cadre de référence pour la communication des constatations
1, record 5, French, cadre%20de%20r%C3%A9f%C3%A9rence%20pour%20la%20communication%20des%20constatations
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 OBS
Source : Manuel de l'ICCA [Institut canadien des comptables agréés]. 1, record 5, French, - cadre%20de%20r%C3%A9f%C3%A9rence%20pour%20la%20communication%20des%20constatations
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1998-05-27
Record 6, English
Record 6, Subject field(s)
- Informatics
Record 6, Main entry term, English
- recognize the year 2000 as the year 1900 1, record 6, English, recognize%20the%20year%202000%20as%20the%20year%201900
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Source(s) : CICA [Canadian Institute of Chartered Accountants] Handbook, Aug-22. 1, record 6, English, - recognize%20the%20year%202000%20as%20the%20year%201900
Record 6, French
Record 6, Domaine(s)
- Informatique
Record 6, Main entry term, French
- confondre l'an 2000 avec l'an 1900 1, record 6, French, confondre%20l%27an%202000%20avec%20l%27an%201900
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 OBS
Problème de l'an 2000. 1, record 6, French, - confondre%20l%27an%202000%20avec%20l%27an%201900
Record number: 6, Textual support number: 2 OBS
Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], NOV-22. 1, record 6, French, - confondre%20l%27an%202000%20avec%20l%27an%201900
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1998-05-27
Record 7, English
Record 7, Subject field(s)
- IT Security
Record 7, Main entry term, English
- Year 2000 date change 1, record 7, English, Year%202000%20date%20change
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
Source(s) : CICA [Canadian Institute of Chartered Accountants] Handbook, AuG-22, page 2. 1, record 7, English, - Year%202000%20date%20change
Record 7, Key term(s)
- y2k date change
Record 7, French
Record 7, Domaine(s)
- Sécurité des TI
Record 7, Main entry term, French
- changement de date en l'an 2000
1, record 7, French, changement%20de%20date%20en%20l%27an%202000
masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Source(s) : Manuel de l'ICCA [Institut canadien des comptables agréés], NOV-22, page 3. 1, record 7, French, - changement%20de%20date%20en%20l%27an%202000
Record 7, Spanish
Record 7, Textual support, Spanish
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